However, the execution of the above punishment shall be suspended for a period of three years from the date this judgment becomes final and conclusive.

Defendant

A operated the above child care center as the president of L children's house located in Kimcheon-si, and the defendant F, the defendant B, the defendant E, the defendant D, and the defendant C were registered as a child care teacher without actually working or working as the above child care teacher.

1. Defendant A

(a) In order to receive a subsidy for personnel expenses of infant care teachers for overtime hours in violation of the Infant Care Act related to the personnel expenses of infant care teachers, and a subsidy for personnel expenses of infant care teachers for overtime hours in a fraudulent child care center, the infant care teachers registered in the child care center shall work from 19:30 to 21:30 each day (including the above hours, to 6 hours to 8 hours each day).

The Defendant registered a teacher who does not work normally to meet the above conditions or a teacher who does not work at all, as a part-time childcare teacher, claimed a subsidy for personnel expenses and conspired with F, B, E, D, and C registered as a infant care teacher, respectively.

According to the above public offering, Defendant A registered F as a teacher for extended hours on March 2012 and completed work as a teacher for extended hours and claimed for personnel expenses for overtime childcare teachers to the office of the victim Kimcheon-si, and F prepared a false statement of attendance and daily overtime childcare status as if he/she had worked normally in spite of the fact that he/she had engaged in childcare activities for normal hours, and received KRW 2,580,420 as a subsidy for personnel expenses from the victim Kimcheon-si. From that time to January 2016, Defendant A received KRW 181,290,360 in total over 84 times as shown in the attached Table 1, as in the crime sight table 1, and received a subsidy by fraud or other improper means, and received property by deceiving the victim.

B. The fraud related to the child care fee-related fraud (1) The defendant A related to the extended infant care fee-related fraud shall extend the number of hours at the child care center actually by the child M et al.